https://www.taxtmi.com/caselaws?id=202484 Exemption under Notification No. 17/2001-Cus. depended on the goods answering the notified description on their functional and technical characteristics. Electro-surgical equipment was held not to be diathermy apparatus because diathermy is non-invasive and used for heat treatment, while the imported generators were used for surgical procedures; exemption was therefore denied. Cardiac stents, however, were treated as accessories of cardiac catheters on the basis of earlier Tribunal reasoning, and exemption was allowed. The result was that the notification applied to cardiac stents but not to electro-surgical apparatus. en-us Tue, 15 Jun 2010 00:00:00 +0530 Fri, 25 Feb 2011 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202484 Exemption under Notification No. 17/2001-Cus. depended on the goods answering the notified description on their functional and technical characteristics. Electro-surgical equipment was held not to be diathermy apparatus because diathermy is non-invasive and used for heat treatment, while the imported generators were used for surgical procedures; exemption was therefore denied. Cardiac stents, however, were treated as accessories of cardiac catheters on the basis of earlier Tribunal reasoning, and exemption was allowed. The result was that the notification applied to cardiac stents but not to electro-surgical apparatus. Case-Laws Customs Tue, 15 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202484